I,. (print or type name), have carefully read this Child Support. Employers paying cash under the table do not fill out quarterly or annual tax forms.And, they do not record employee wages on Forms W-2. If the person quit or was terminated, you must complete and return the WHBR form no later than ten business days from the date on page 1 of the form. If your ex works under the table and refuses to pay child support, you can take them to court. To avoid meeting their obligations, they may opt to work under the table. Find out how we can help you collect child support in this situation. If your ex is not paying their court ordered child support and is working under the table, fill this form out and mail to the IRS. Child support is the amount of money a parent is ordered to pay for the support of his or her child or children when that parent does not live with them. A Guide to an Employer's Role in the Child Support Program.